DYER V. COMMISSIONER
20 T.C.M. 705 (1961)
NATURE OF THE CASE: This was a dispute over a casualty loss. Dyer (P) appealed to the Tax
Court denying a casualty loss deduction.
FACTS: A vase got broken by a Siamese cat in a fit. Dyer (P) claimed a loss deduction of
$100. The cat developed a neurosis and had other fits and had to be destroyed a month later.
ISSUE:
RULE OF LAW:
HOLDING AND DECISION:
LEGAL ANALYSIS:
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